4.) Which of the following statements is true? a. In the year that Electron Products, Inc. has a loss for income tax purposes, they do not have to make a contribution to their established 10% money purchase pension plan. b. Because of the risk of mismanagement of plan assets, plan sponsors of defined benefit plans are prohibited from investing more than 5% of the plan's assets in the stock of the plan sponsor. c. In calculating the minimum funding amount for a cash balance plan, the actuary considers plan forfeitures. d. The Pension Benefit Guaranty Corporation (PBGC) guarantees that the participants of a defined benefit plan will receive their full accrued benefit. 4.) Which of the following statements is true? a. In the year that Electron Products, Inc. has a loss for income tax purposes, they do not have to make a contribution to their established 10% money purchase pension plan. b. Because of the risk of mismanagement of plan assets, plan sponsors of defined benefit plans are prohibited from investing more than 5% of the plan's assets in the stock of the plan sponsor. c. In calculating the minimum funding amount for a cash balance plan, the actuary considers plan forfeitures. d. The Pension Benefit Guaranty Corporation (PBGC) guarantees that the participants of a defined benefit plan will receive their full accrued benefit